A公司应收账款风险测度与管控研究.docVIP

A公司应收账款风险测度与管控研究 摘要 应收账款已经成为制约中国企业生存和发展的一个重要因素。应收账款的风险的测度与管控成为目前大多数企业面临的一个急需解决的的问题，然而一个企业的应收账款的风险的大小是由多方面决定的，这些因素里有一些因素是不稳定并且是不易掌控的。本文以A公司作为研究对象，对其应收账款风险的测度和管控问题进行研究。 第一章主要介绍了论文的研究背景及意义，目前我国市场经济制度已较完善，在买方市场的环境之下国内的众多企业为了在同行业的企业之中占领有利位置，不惜以牺牲现金流为代价，进行大批量的赊销。从而导致企业的经营状况不升反降。我写这篇论文主要是想通过A企业的应收账款的事例为起点，阐述我国企业对应收账款风险和管控方面的措施的欠缺，并结合国内外研究成果提出可行性意见供企业思考。 第二章介绍了与应收账款测度和管控相关的一些理论概念，主要从应收账款、应收账款风险测度方法、应收账款管控方法三个方面进行介绍。主要涉及应收账款、应收账款周转天数、货款回收率和应收账款周转率等的含义，并提出将单因变量偏最小二乘回归的理论运用到应收账款的风险测度之中。介绍了目前一些企业采用的普遍应收账款风险管控的方法。 第三章围绕A企业及A企业的应收账款风险测度和管控的基本情况总结了A企业在应收账款风险测度和管控方面出现的问题，分析问题出现的原因。 第四章主要采用A企业及A企业的相关赊销商的财务指标和非财务指标创新性地运用单因变量偏最小二乘回归的理论进行了初步计算，并得出结论，并且所的结论和现实情况大体相同。 第五章针对A企业在应收账款风险测度和管控方面出现的问题，提出几条可行性意见。 关键词：应收账款，风险测度，管控 ABSTRACT Accounts receivable has become an important factor restricting Chinese enterprises to survive and develop. Measurement and control of the risks of accounts receivable become an urgent problem faced by most businesses, but the risk of a company the size of receivables is determined by many of these factors, there are a number of factors unstable and are not easily controlled. A paper company as the research object, study its measure and control the problem of accounts receivable risk. The first chapter introduces the research background and significance, present, Chinas market economic system has become more perfect, many domestic enterprises in the same industry in order to occupy a favorable position among the companies under the buyers market environment, at the expense of cash flow the cost of large quantities of credit. Leading business situation falling instead of rising.I write this paper is to put forward feasible suggestions by example A business accounts receivable as a starting point to explain the lack of accounts receivable and risk control measures for the corporate sector, and the research results at home and abroad for business Thinking . The second chapter introduces some theoretical concepts and accounts receivable related to the measurement a